The Hon’ble Delhi High Court in Gorki Contractors and Engineers v. Union of India & Ors. [W.P.(C) 4118/2026 dated August 11, 2026] disposed of a batch of 48 writ petitions challenging Notification No. 09/2023-Central Tax dated March 31, 2023 and Notification No. 56/2023-Central Tax dated December 28, 2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), recording that the validity of the said Notifications is presently pending consideration before the Hon’ble Supreme Court and that the parties shall remain bound by its ultimate verdict. Further, taking note of the Punjab and Haryana High Court ruling in Luxmi Traders v. Union Territory of Chandigarh & Ors. [(2026) 44 Centax 371 (P&H)], which held that service of Show Cause Notices (“SCN”) and orders merely by uploading them on the GST Common Portal is insufficient, the Court granted liberty to the Assessees to avail the remedies set out in paragraph 60 thereof, including restoration of proceedings to the SCN stage and revival of appeals dismissed as time-barred.
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